Interim Independence Standards consist of independence standards described in the AICPA’s Code of Professional Conduct Rule 101, and interpretations and rulings thereunder, as in existence on April 16, 2003, to the extent not superseded or amended by the Board, and certain standards, and interpretations, of the Independence Standards Board, to the extent not superseded or amended by the Board.

Note: The PCAOB's rules and interim independence standards do not supersede the SEC's auditor independence rules. Therefore, to the extent that a provision of the SEC's rule is more restrictive - or less restrictive - than the PCAOB's interim independence standards, a registered public accounting firm must comply with the more restrictive rule.